Article in the Ius Et Veritas Journal No. 66 PUCP
In this article, the current regulation of the Works for Taxes mechanism will be analyzed, specifically, the dispute resolution tools. Likewise, the possibility of including Dispute Boards as a contribution to prevent and resolve disputes in a timely and cost-efficient manner will be assessed. Finally, the use of Works for Taxes will be promoted as a means to reduce Peru’s infrastructure gap.
